At present, payment settled via a financial institution includes a net price and a consumption tax. A consumption tax payer (taxable business entity) calculates the consumption tax due using account books at a later time. Then, they pay the calculated tax due from their financial institution account or the like used for collecting the sales amount, to the National Treasury revenue agency's account.
Please see, for example, Japanese Laid-open Patent Publication No. 2002-373226.
An ultimate consumer who is a tax bearer pays a taxable business entity the amount of compensation for transfer of taxable assets, etc. and the tax amount under the current Consumption Tax Law Article 28(1). If the business entity, which has received the amount of compensation, declares a gross profit less than the actual profit (illegally or under the simplified tax system), the tax amount which the consumer paid together with the amount of compensation partly remains in taxable business entity's hand, which is a problem.